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v3.25.3

Consolidated Statements of Cash Flows - USD ($) $ in Millions | 9 Months Ended
--- | ---
Sep. 30, 2025 | Sep. 30, 2024
Cash flows from operating activities: |  |  |
Net earnings | $ 47,993 |  | $ 69,810
Adjustments to reconcile net earnings to operating cash flows: |  |  |
Investment (gains) losses | (21,868) |  | (46,247)
Depreciation and amortization | 9,927 |  | 9,572
Discount accretion on investments, principally U.S. Treasury Bills | (8,846) |  | (7,880)
Other | 7,107 |  | 699
Changes in operating assets and liabilities: |  |  |
Unpaid losses and loss adjustment expenses | 2,589 |  | 2,885
Deferred charges - retroactive reinsurance | 499 |  | 610
Unearned premiums | 2,583 |  | 2,510
Receivables and originated loans | (5,930) |  | (1,747)
Inventories | (1,013) |  | 232
Other assets | (676) |  | (1,549)
Other liabilities | 1,229 |  | (1,729)
Income taxes | 1,183 |  | (1,195)
Net cash flows from operating activities | 34,777 |  | 25,971
Cash flows from investing activities: |  |  |
Purchases of equity securities | (13,447) |  | (5,809)
Sales of equity securities | 24,046 |  | 133,218
Purchases of U.S. Treasury Bills and fixed maturity securities | (444,370) |  | (385,224)
Sales of U.S. Treasury Bills and fixed maturity securities | 29,238 |  | 30,755
Redemptions and maturities of U.S. Treasury Bills and fixed maturity securities | 412,821 |  | 226,901
Purchases of property, plant and equipment and equipment held for lease | (14,725) |  | (13,629)
Other | 342 |  | (767)
Net cash flows from investing activities | (6,095) |  | (14,555)
Cash flows from financing activities: |  |  |
Changes in short term borrowings, net | 628 |  | (3,407)
Acquisitions of treasury stock |  |  | (2,918)
Other, principally transactions with noncontrolling interests | (730) |  | (4,984)
Net cash flows from financing activities | (278) |  | (12,013)
Effects of foreign currency exchange rate changes | 331 |  | (54)
Increase (decrease) in cash and cash equivalents and restricted cash | 28,735 |  | (651)
Cash and cash equivalents and restricted cash at the beginning of the year | 48,376 |  | 38,643
Cash and cash equivalents and restricted cash at the end of the third quarter | 77,111 |  | 37,992
Restricted cash included in other assets at the beginning of the year | 647 |  | 621
Restricted cash included in other assets at the end of the third quarter | $ 805 |  | $ 811
Restricted Cash and Cash Equivalents, Asset, Statement of Financial Position [Extensible List] | Other |  | Other
Insurance and Other [Member] |  |  |
Cash flows from financing activities: |  |  |
Proceeds from borrowings | $ 1,734 |  | $ 2,689
Repayments of borrowings | (2,672) |  | (7,761)
Cash and cash equivalents at beginning of the year | 44,333 | [1] | 34,268
Cash and cash equivalents at the end of the third quarter | 72,156 | [1] | 32,605
Railroad, Utilities and Energy [Member] |  |  |
Cash flows from financing activities: |  |  |
Proceeds from borrowings | 4,015 |  | 6,617
Repayments of borrowings | (3,253) |  | (2,249)
Cash and cash equivalents at beginning of the year | 3,396 | [1] | 3,754
Cash and cash equivalents at the end of the third quarter | $ 4,150 | [1] | $ 4,576
[1] | Includes U.S. Treasury Bills with maturities of three months or less when purchased of $38.4 billion at September 30, 2025 and $14.4 billion at December 31, 2024.

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